S T A T E   O F   N E W   Y O R K
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                                 6062--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             October 9, 2015
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be  committed  to  the  Committee  on  Rules  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT  to  amend  the tax law, in relation to providing tax credits to
  volunteer firefighters, volunteer ambulance workers, auxiliary  police
  officers  and  volunteer  emergency  medical  personnel  under certain
  circumstances

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (h-1) to read as follows:
  (H-1) VOLUNTEER FIREFIGHTERS', VOLUNTEER AMBULANCE WORKERS', AUXILIARY
POLICE OFFICERS' AND VOLUNTEER EMERGENCY MEDICAL SERVICE PERSONNEL CRED-
IT.  FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST,  TWO  THOU-
SAND SEVENTEEN, A CREDIT, IN THE AMOUNTS OF:
  (1) TWO HUNDRED FIFTY DOLLARS FOR ONE YEAR OF QUALIFYING SERVICE;
  (2)  FIVE  HUNDRED  DOLLARS  FOR  TWO  YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (3) SIX HUNDRED DOLLARS FOR  THREE  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (4)  SEVEN  HUNDRED  DOLLARS  FOR FOUR YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (5) EIGHT HUNDRED DOLLARS FOR FIVE  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (6)  NINE  HUNDRED  DOLLARS  FOR  SIX  YEARS OF CONSECUTIVE QUALIFYING
SERVICE;
  (7) ONE THOUSAND DOLLARS FOR SEVEN  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE;
  (8)  ONE  THOUSAND FIVE HUNDRED DOLLARS FOR EIGHT YEARS OF CONSECUTIVE
QUALIFYING SERVICE;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00652-05-5
              

S. 6062--A                          2

  (9) TWO THOUSAND DOLLARS FOR  NINE  YEARS  OF  CONSECUTIVE  QUALIFYING
SERVICE; OR
  (10)  TWO  THOUSAND  FIVE  HUNDRED  DOLLARS  FOR  TEN OR MORE YEARS OF
CONSECUTIVE QUALIFYING SERVICE;
SHALL BE ALLOWED AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED  ONE  OF
THIS PART, TO EACH RESIDENT OF THE STATE WHO SERVES AS A VOLUNTEER FIRE-
FIGHTER  AS DEFINED IN SUBDIVISION ONE OF SECTION THREE OF THE VOLUNTEER
FIREFIGHTERS' BENEFIT LAW OR A VOLUNTEER AMBULANCE WORKER AS DEFINED  IN
SUBDIVISION  ONE  OF  SECTION  THREE OF THE VOLUNTEER AMBULANCE WORKERS'
BENEFIT LAW OR AS A MEMBER OF AN AUXILIARY POLICE  DEPARTMENT  OR  AS  A
MEMBER  OF  A VOLUNTEER EMERGENCY MEDICAL SERVICES PERSONNEL SQUAD. IF A
VOLUNTEER DEPARTMENT MEMBER HAS A  YEAR  WHERE  THE  QUALIFYING  SERVICE
LEVEL  IS  NOT MET, THEN HE OR SHE SHALL RECEIVE THE CREDIT PROVIDED FOR
IN PARAGRAPH ONE OF THIS SUBSECTION THE NEXT TIME THEY HAVE A QUALIFYING
SERVICE YEAR.
  FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING  SERVICE"  SHALL  MEAN
SERVICE  WHERE  SUCH  PERSON  HAS  BEEN A MEMBER IN GOOD STANDING WITH A
VOLUNTEER DEPARTMENT FOR A  MINIMUM  OF  ONE  YEAR,  HAS  COMPLETED  ALL
REQUIRED  TRAINING  COURSES  AS REQUIRED BY THE STATE OF NEW YORK AND IS
CERTIFIED BY THE CHIEF EMERGENCY SERVICE COORDINATOR OF THE COUNTY  THAT
THE  VOLUNTEER DEPARTMENT SERVES TO HAVE ATTENDED AT LEAST FORTY PERCENT
OF THE ACTIVITIES OF THE VOLUNTEER DEPARTMENT THAT HE OR SHE IS A MEMBER
OF.
  S 2. This act shall take effect immediately.